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Tax Assets and Liabilities (Tables) | 12 Months Ended
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Mar. 31, 2022
Disclosure Of Tax Assets And Liabilities [Abstract] |
Summary of Unrecognized Deferred Tax Assets | Deferred tax assets have not been recognized in respect of the following items:
|  | As at March 31 |
Particulars |  | 2021 |  |  | 2022 |
Deductible temporary differences |  |  | 37,368 |  |  |  | 42,682 |
Tax losses carry forward |  |  | 178,792 |  |  |  | 170,569 |
Total |  |  | 216,160 |  |  |  | 213,251 |
Summary of Recognized Deferred Tax Assets and Liabilities | Deferred tax assets and liabilities are attributable to the following:
|  | As at March 31 |
|  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |
Particulars |  | Assets |  |  | Liabilities |  |  | Net |
Property, plant and equipment |  |  | — |  |  |  | 85 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 85 |
Intangible assets, excluding goodwill |  |  | — |  |  |  | — |  |  |  | (19,410 | ) |  |  | (15,337 | ) |  |  | (19,410 | ) |  |  | (15,337 | )
Trade and other receivables |  |  | 48 |  |  |  | 47 |  |  |  | — |  |  |  | — |  |  |  | 48 |  |  |  | 47 |
Convertible notes |  |  | — |  |  |  | — |  |  |  | (6,364 | ) |  |  | (4,314 | ) |  |  | (6,364 | ) |  |  | (4,314 | )
Employee benefits |  |  | 73 |  |  |  | 92 |  |  |  | — |  |  |  | — |  |  |  | 73 |  |  |  | 92 |
Other non-current liabilities |  |  | 8 |  |  |  | 23 |  |  |  | — |  |  |  | — |  |  |  | 8 |  |  |  | 23 |
Share based payments |  |  | 111 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 111 |  |  |  | — |
Tax loss carry forwards |  |  | 21,670 |  |  |  | 16,808 |  |  |  | — |  |  |  | — |  |  |  | 21,670 |  |  |  | 16,808 |
Deferred tax assets/ (liabilities) before set off |  |  | 21,910 |  |  |  | 17,055 |  |  |  | (25,774 | ) |  |  | (19,651 | ) |  |  | (3,864 | ) |  |  | (2,596 | )
Set off |  |  | (21,910 | ) |  |  | (17,055 | ) |  |  | 21,910 |  |  |  | 17,055 |  |  |  | — |  |  |  | — |
Net deferred tax assets/(liabilities) |  |  | — |  |  |  | — |  |  |  | (3,864 | ) |  |  | (2,596 | ) |  |  | (3,864 | ) |  |  | (2,596 | )
Summary of Movement in Deferred Tax Assets/(Liabilities) | Movement in deferred tax assets/(liabilities) during the year
Particulars |  | Balance as at April 1, 2020 |  |  | Recognised in profit or loss |  |  | Recognised directly in equity |  |  | Recognised in other comprehensive income |  |  | Effects of movement in foreign exchange rates |  |  | Balance as at March 31, 2021 |  |  | Recognised in profit or loss |  |  | Recognised in other comprehensive income |  |  | Effects of movement in foreign exchange rates |  |  | Balance as at March 31, 2022 |
Property, plant and equipment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  | 86 |  |  |  | — |  |  |  | (1 | ) |  |  | 85 |
Intangible assets, excluding goodwill |  |  | (20,916 | ) |  |  | 1,917 |  |  |  | — |  |  |  | — |  |  |  | (411 | ) |  |  | (19,410 | ) |  |  | 3,203 |  |  |  | — |  |  |  | 870 |  |  |  | (15,337 | )
Trade and other receivables |  |  | 48 |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 48 |  |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | 47 |
Convertible notes |  |  | — |  |  |  | 282 |  |  |  | (6,646 | ) |  |  | — |  |  |  | — |  |  |  | (6,364 | ) |  |  | 2,050 |  |  |  | — |  |  |  | — |  |  |  | (4,314 | )
Employee benefits |  |  | 119 |  |  |  | (48 | ) |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | 73 |  |  |  | 22 |  |  |  | — |  |  |  | (3 | ) |  |  | 92 |
Share based payments |  |  | 228 |  |  |  | (120 | ) |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | 111 |  |  |  | (111 | ) |  |  | — |  |  |  | — |  |  |  | — |
Tax losses carry forward |  |  | 18,739 |  |  |  | 2,555 |  |  |  | — |  |  |  | — |  |  |  | 376 |  |  |  | 21,670 |  |  |  | (4,025 | ) |  |  | — |  |  |  | (837 | ) |  |  | 16,808 |
Other non-current liabilities |  |  | 5 |  |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 8 |  |  |  | 16 |  |  |  | — |  |  |  | (1 | ) |  |  | 23 |
Total |  |  | (1,777 | ) |  |  | 4,587 |  |  |  | (6,646 | ) |  |  | — |  |  |  | (28 | ) |  |  | (3,864 | ) |  |  | 1,241 |  |  |  | — |  |  |  | 27 |  |  |  | (2,596 | )

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